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Division 4 Breakdown of financial assets by instrument and by counterparty sectorF1

United Kingdom

Original text. Later amendments are not shown.

  1. 4.1Financial assets held for trading
  2. 4.2.1Non-trading financial assets mandatorily at fair value through profit or loss
  3. 4.2.2Financial assets designated at fair value through profit or loss
  4. 4.3.1Financial assets at fair value through other comprehensive income
  5. 4.4.1Financial assets at amortised cost
  6. 4.5Subordinated financial assets
  7. 4.6Trading Financial assets
  8. 4.7Non-trading non-derivative financial assets measured at fair value through profit or loss
  9. 4.8Non-trading non-derivative financial assets measured at fair value to equity
  10. 4.9Non-trading non-derivative financial assets measured at a cost-based method
  11. 4.10Other non-trading non-derivative financial assets

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).